CLOTURES ET PIQUETS : revenue, balance sheet and financial ratios

CLOTURES ET PIQUETS is a French company founded 6 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in SAINT-YRIEIX-LA-PERCHE (87500), this company of category PME shows in 2025 a revenue of 4.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CLOTURES ET PIQUETS (SIREN 852820034)
Indicator 2025 2024 2022 2021
Revenue 4 338 690 € 4 835 575 € 4 943 166 € N/C
Net income -671 773 € -340 126 € 33 947 € 53 793 €
EBITDA -247 428 € -180 454 € 238 880 € N/C
Net margin -15.5% -7.0% 0.7% N/C

Revenue and income statement

In 2025, CLOTURES ET PIQUETS achieves revenue of 4.3 M€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -10% vs 2024. After deducting consumption (1.6 M€), gross margin stands at 2.8 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -247 k€, representing -5.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -672 k€ (-15.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 338 690 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 767 523 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-247 428 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-576 219 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-671 773 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -434%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-433.799%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

-20.225%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-7.299%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-7.595

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

57.8%

Solvency indicators evolution
CLOTURES ET PIQUETS

Sector positioning

Debt ratio
-433.8 2025
2022
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Excellent -64 pts over 3 years

In 2025, the debt ratio of CLOTURES ET PIQUETS (-433.80) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-20.23% 2025
2022
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Watch

In 2025, the financial autonomy of CLOTURES ET PIQUETS (-20.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-7.59 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 2.1 years
Q3: 4.53 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of CLOTURES ET PIQUETS (-7.59) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 76.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

76.58

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-27.902

Liquidity indicators evolution
CLOTURES ET PIQUETS

Sector positioning

Liquidity ratio
76.58 2025
2022
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Watch -14 pts over 3 years

In 2025, the liquidity ratio of CLOTURES ET PIQUETS (76.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-27.9x 2025
2022
2024
2025
Q1: 0.0x
Med: 3.57x
Q3: 11.25x
Watch -51 pts over 3 years

In 2025, the interest coverage of CLOTURES ET PIQUETS (-27.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 121 k€ to permanently finance.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

121 136 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

7 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

57 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

32 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

10 j

WCR and payment terms evolution
CLOTURES ET PIQUETS

Positioning of CLOTURES ET PIQUETS in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 423 210€ to 954 836€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
423k€ 674k€ 954k€
674 395 € Range: 423 210€ - 954 836€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Sciage et rabotage du bois, hors imprégnation)

Compare CLOTURES ET PIQUETS with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about CLOTURES ET PIQUETS

What is the revenue of CLOTURES ET PIQUETS ?

The revenue of CLOTURES ET PIQUETS in 2025 is 4.3 M€.

Is CLOTURES ET PIQUETS profitable?

CLOTURES ET PIQUETS recorded a net loss in 2025.

Where is the headquarters of CLOTURES ET PIQUETS ?

The headquarters of CLOTURES ET PIQUETS is located in SAINT-YRIEIX-LA-PERCHE (87500), in the department Haute-Vienne.

Where to find the tax return of CLOTURES ET PIQUETS ?

The tax return of CLOTURES ET PIQUETS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does CLOTURES ET PIQUETS operate?

CLOTURES ET PIQUETS operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.